Dermacon: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Dermacon
Largest movements
- Cash +€30,478
up €30,478 (+35.4%), from €86,153 to €116,631
mainly Other debts (+€48,762) and Net result for the year (+€47,435)
- Current investments +€20,000
up €20,000 (+25.0%), from €80,000 to €100,000
- Tangible fixed assets -€7,809
down €7,809 (-48.7%), from €16,050 to €8,241
of which Furniture and vehicles: -€7,135
- Receivables within one year +€4,622
up €4,622 (+32.2%), from €14,338 to €18,960
of which Trade receivables: +€7,596
- Other debts +€48,762
up €48,762 (+307.9%), from €15,838 to €64,600
- Tax, wage and social debts -€4,424
down €4,424 (-33.7%), from €13,123 to €8,699
- Taxes -€3,343
down €3,343 (-21.5%), from €15,570 to €12,227
- Staff costs -€1,345
down €1,345 (-10.2%), from €13,151 to €11,806
- Financial income +€1,056
up €1,056 (+117.7%), from €897 to €1,953
From the 2025 result to the 2026 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €200,726 | €247,262 | +€46,536 | +23.2% |
| Fixed assets | 21/28 | €16,050 | €8,241 | -€7,809 | -48.7% |
| Tangible fixed assets | 22/27 | €16,050 | €8,241 | -€7,809 | -48.7% |
| Plant, machinery and equipment | 23 | €6,969 | €6,295 | -€674 | -9.7% |
| Furniture and vehicles | 24 | €9,081 | €1,946 | -€7,135 | -78.6% |
| Current assets | 29/58 | €184,676 | €239,021 | +€54,345 | +29.4% |
| Amounts receivable within one year | 40/41 | €14,338 | €18,960 | +€4,622 | +32.2% |
| Trade receivables | 40 | €11,038 | €18,634 | +€7,596 | +68.8% |
| Other amounts receivable | 41 | €3,300 | €326 | -€2,974 | -90.1% |
| Current investments | 50/53 | €80,000 | €100,000 | +€20,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €86,153 | €116,631 | +€30,478 | +35.4% |
| Deferred charges and accrued income | 490/1 | €4,185 | €3,430 | -€755 | -18.0% |
| Total equity and liabilities | 10/49 | €200,726 | €247,262 | +€46,536 | +23.2% |
| Equity | 10/15 | €171,765 | €171,765 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €167,765 | €167,765 | = | 0.0% |
| Distributable reserves | 133 | €167,765 | €167,765 | = | 0.0% |
| Amounts payable | 17/49 | €28,961 | €75,497 | +€46,536 | +160.7% |
| Amounts payable within one year | 42/48 | €28,961 | €75,497 | +€46,536 | +160.7% |
| Trade debts | 44 | - | €2,198 | +€2,198 | |
| Suppliers | 440/4 | - | €2,198 | +€2,198 | |
| Taxes, remuneration and social security | 45 | €13,123 | €8,699 | -€4,424 | -33.7% |
| Taxes | 450/3 | €13,123 | €8,699 | -€4,424 | -33.7% |
| Other amounts payable | 47/48 | €15,838 | €64,600 | +€48,762 | +307.9% |
| Remuneration, social security and pensions | 62 | €13,151 | €11,806 | -€1,345 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,493 | €8,370 | -€123 | -1.4% |
| Other operating charges | 640/8 | €1,350 | €1,223 | -€127 | -9.4% |
| Gross operating margin | 9900 | €80,578 | €80,204 | -€374 | -0.5% |
| Operating profit (loss) | 9901 | €57,584 | €58,805 | +€1,221 | +2.1% |
| Financial income | 75/76B | €897 | €1,953 | +€1,056 | +117.7% |
| Recurring financial income | 75 | €897 | €1,953 | +€1,056 | +117.7% |
| Financial charges | 65/66B | €814 | €1,096 | +€282 | +34.6% |
| Recurring financial charges | 65 | €814 | €1,096 | +€282 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €57,667 | €59,662 | +€1,995 | +3.5% |
| Income taxes | 67/77 | €15,570 | €12,227 | -€3,343 | -21.5% |
| Profit (loss) for the period | 9904 | €42,097 | €47,435 | +€5,338 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,097 | €47,435 | +€5,338 | +12.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.